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Circulars
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Major changes introduced in Section 46 & 47, Customs Act, 1962
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Late presentation charges and interest timing updated under customs law; electronic system will auto-calculate and apply them.
ICES will automatically calculate and record late presentation charges as fines where Bills of Entry are not filed by the next working day after the goods' determined arrival; arrival is determined by entry inward for sea cargo, aircraft arrival for air cargo and vehicle arrival for ICDs, with ICD custodians notifying container arrival via ICEGATE. These charges, alterable by specified officers in the system, apply to arrivals on or after 31 March 2017. ICES also computes interest from defined relevant dates: same day for self-assessed BEs and one day after return for re-assessed or provisional BEs; similar rules apply to deferred payments.
Amendment to Notification No.12/2012-Customs, dated the 17th March, 2012, so as to impose basic customs duty of 10% on wheat and Tur, with immediate effect
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Basic customs duty on wheat and Tur increased, requiring importers and agents to apply amended tariff at clearance.
Amendment imposes a Basic Customs Duty of ten percent on imported wheat and Tur by Notification No. 10/2017 amending Notification No. 12/2012, effective immediately; importers and clearing agents must apply the amended duty at customs clearance and follow related procedural guidance published on the customs website.
Clarification regarding amendment in Special Economic Zone Rules, 2006 in Rule 47, after sub-rule (4) dated 05.08.2016
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Amendment to Special Economic Zone Rules clarifies Customs Act changes proposed in the Finance Bill and guidance for traders.
Clarification explains the amendment to Rule 47 of the Special Economic Zone Rules, 2006 and sets out that Public Notice No. 75/2017 (05.04.2017) encloses Circular No. 12/2017 Customs (31.03.2017) summarizing proposed amendments to the Customs Act in the Finance Bill, 2017 for guidance of importers, clearing agents and the trading public, with the circular available on the CBEC website.
larification regarding amendment in Special Economic Zone Rules, 2006 in Rule 47, after sub-rule (4) dated 05.08.2016
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SEZ rules amendment clarification provides guidance to importers and clearing agents on amended Rule provisions.
Clarification of the amendment to the Special Economic Zone Rules, 2006 concerning Rule 47 after sub rule (4) directs reliance on Government Circular No. 11/2017 from the Department of Revenue, which interprets the amended provision and provides operational guidance and compliance expectations for importers, clearing agents and the trading public; the Circular is available on the CBEC website and the notice is issued by the Office of the Commissioner of Customs, Chennai II.
Export of carpet under duty drawback-examination of carpets for composition, price determination etc
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Duty drawback on carpet exports clarified: examination, composition and price determination procedures for exporters and agents.
Export of carpets under the duty drawback scheme requires physical examination to determine composition, workmanship and declared export price for accurate drawback calculation; Circular No. 10/2017 provides procedural guidance to exporters, clearing agents and the trade, available on the customs website, to standardize inspection, valuation and documentation requirements.
Disposal of seized/confiscated cigarettes of foreign origin vis-a-vis provisions of the cigarettes and other tobacco products (Packaging and Labelling) Rules, 2008
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Packaging and labelling compliance for seized foreign cigarettes guides disposal under customs circular and public notice.
Disposal of seized or confiscated cigarettes of foreign origin is to be governed by the Cigarettes and Other Tobacco Products (Packaging and Labelling) Rules, 2008 as clarified by the Ministry of Finance's Circular No. 09/2017 (Customs). The circular provides procedural guidance on applying the Packaging and Labelling Rules to seized/confiscated imported cigarettes and is issued for the guidance of importers, clearing agents and the trading public via Public Notice No.72/2017.
Rebate of State Levies (RoSL) on Export of made-up articles - Implementation by CBEC
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Rebate of State Levies on exports: CBEC issues implementation guidance for exporters and clearing agents.
Rebate of State Levies (RoSL) on export of made-up articles is to be implemented by the Central Board pursuant to the government circular; the circular provides the operative implementation framework and is issued for the guidance of exporters, importers, clearing agents and the trading public and is available on the Board's website.
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver.
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Tariff value fixation for imported commodities announced, affecting customs valuation and importer compliance under a recent customs notification.
The notification transmits revised tariff values for edible oils, brass scrap, poppy seeds, areca nut, gold and silver under Notification No. 23/2017 Customs (N.T) dated 31.03.2017 for guidance of importers, clearing agents and the trading public, and directs reference to the department website for the full text.
Regarding the Handling of Cargo in Customs Areas (Amendment) Regulations, 2017
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Handling of Cargo in Customs Areas regulations updated; stakeholders must follow the amended procedures and guidance.
Amendment to the Handling of Cargo in Customs Areas (Amendment) Regulations, 2017 effected by Notification No. 24/2017-Customs (N.T.) updates procedural and compliance obligations for handling, movement and control of cargo within customs areas; importers, clearing agents and the trading public are directed to consult the enclosed notification and the central customs website for the revised requirements and guidance.
Regarding amendment to Notification No. 40/2012-Customs (N.T.), dated the 2nd May, 2012
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Customs notification amendment updates exemption framework and directs importers and clearing agents to follow enclosed guidance.
Notification No. 25/2017 (Customs (N.T.)) amends Notification No. 40/2012-Customs (N.T.), altering the operative provisions of the earlier notification. The amending Notification is enclosed with the public notice for guidance of importers, clearing agents and the trading public and is made available on the Department of Revenue's website for consultation and compliance.
Regarding the Bill of Entry (Electronic Integrated Declaration) Amendment Regulations, 2017
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Bill of Entry amendment updates electronic declaration procedures and directs importers and agents to follow revised compliance steps.
Amendment promulgates regulatory changes to procedures for the Bill of Entry under the Electronic Integrated Declaration framework by notification, revising rules governing electronic filing and processing of import declarations. The office circulates the Government notification for guidance to importers, clearing agents and the trading public and directs stakeholders to consult the published text on the official customs website to facilitate compliance with the updated procedures.
Regarding the Bill of Entry (Forms) Amendment Regulations, 2017
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Bill of Entry Forms Amendment Regulations: notification issued and guidance provided to importers and clearing agents.
Notification under the Bill of Entry (Forms) Amendment Regulations, 2017 (Notification No. 27/2017 Customs (N.T) dated 31.03.2017) is circulated for guidance of importers, clearing agents and the trading public; the notification is made available on the departmental website for reference and to inform compliance with amended bill of entry form requirements.
Regarding the Deferred Payment of Import Duty (Amendment) Rules, 2017
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Deferred Payment of Import Duty amendment: notification issued and published for guidance to importers and clearing agents.
Amendment to the Deferred Payment of Import Duty Rules has been notified by Notification No. 28/2017 Customs (N.T.), revising the regulatory framework for deferred payment mechanisms and providing procedural and compliance guidance for importers, clearing agents and other stakeholders; the notification text is enclosed with the public notice and published on the central customs website for reference.
Amendment to the Customs ( Advance Rulings ) Rules, 2002
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Amendment to advance rulings procedure notifies revised rules and directs importers and agents to consult the published guidance online.
Amendment to the Customs (Advance Rulings) Rules, 2002 issued by Notification No. 29/2017 Customs communicates procedural revisions and provides guidance to importers, clearing agents and the trading public, with the authoritative text available in the enclosed notification and on the Central Board of Excise and Customs website.
Seeks to further amend notification No. 63/94-Customs (N.T), dated the 21st November, 1994,
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Amendment to customs notification: updated notification enclosed for guidance to importers, clearing agents and the trading public.
Seeks to amend notification No. 63/94-Customs (N.T) by enclosing Notification No. 30/2017 Customs (N.T) issued by the Department of Revenue and making that amendment available to importers, clearing agents and the trading public for compliance and administrative guidance, with the full text posted on the official customs website.
Seeks to notify foreign Post Offices- Reg
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Notification of foreign post offices: customs guidance issued to importers and clearing agents under revised customs notification.
Notification to notify foreign Post Offices under customs procedure: Commissioner of Customs, Chennai-II circulates Government Notification No. 31/2017 Customs (N.T.), encloses the text for guidance, and directs importers, clearing agents and the trading public to consult the enclosed notification and the central board website for procedural reference and compliance.
Extension of facility of Direct Port Delivery to main importers and other steps taken for ease of doing business
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Direct Port Delivery expansion allows manufacturers and registered IPR holders DPD access where imports are FCL and RMS-cleared.
DPD is extended to manufacturers and registered IPR holders whose bulk imports are in full container load consignments and whose shipments are processed under the Customs risk management system without examination or assessment; applicants must apply to the DPD cell and prior public-notice conditions remain applicable.
Errors in the bank account Nos. IFSC codes, etc given by the exporters for processing claims of Duty Drawback and Rebate of State Levies (ROSL) Scheme
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Bank account detail errors can cause rejection of drawback and RoSL payments; exporters must correct IFSC and account details promptly.
Errors in exporters' bank account numbers and IFSC codes are causing rejection of Duty Drawback claims and entire RoSL scrolls; exporters must immediately update and verify correct account details for identified IECs via ICEGATE to ensure smooth payment processing, and report any difficulties to the Assistant Commissioner (DBK).
Clarification regarding legislative changes in the provisions of Section 46 and 47 of the Customs Act, 1962
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Bill of Entry filing deadline tightened, introducing late charges and accelerated duty payment obligations for self assessed and reassessed entries.
Bill of Entry must be presented by the end of the next day (excluding holidays) after arrival of the conveyance or cargo; delayed presentation attracts prescribed late charges determined by entry inwards or arrival dates captured in ICES, with mandated cargo arrival notifications by Customs Cargo Service providers and administrable waiver powers vested in Additional/Joint Commissioner officers. Duty payment timing under Section 47 is accelerated: duty on self assessed entries must be paid the same day, and duty on re assessed or provisionally assessed entries must be paid within one day after return of the Bill of Entry; transitional rules preserve prior timings for earlier filed entries except where re assessment occurs after enactment.
CBEC Partner Connectivity Protocol- Solution for CBEC field formations managed by Custodians (under the HCCAR, 2009) requiring IT infrastructure and connectivity with CBEC Data Centre
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Custodians must implement CBEC Partner Connectivity Protocol and submit NDA and infrastructure checklist for secure CBEC data-centre connectivity.
Custodians under HCCAR, 2009 are instructed to implement CBEC Partner Connectivity Protocol v2.0 by provisioning prescribed IT infrastructure and secure connectivity to CBEC Data Centres, ensuring network devices support 802.1x, deploying mandated hardware and software (including CBEC-provided security agents), using SFTP for message exchange, executing the Non-Disclosure Agreement (Annexure-5) and completing the Custodian Infrastructure Checklist (Annexure-6), and submitting these documents to the Systems Manager for LAN IP pool issuance or update.

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